TMI Blog2014 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... as not contrary to law and the CIT (A) was, hence, found by the Tribunal to have erred in subsequently recalling his order of restoration –thus, no substantial question of law arises for consideration – Decided against revenue. - Income Tax Appeal Defective No. - 93 of 2014 - - - Dated:- 28-10-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ And Hon'ble Pradeep Kumar Singh Baghel,JJ. For the Appellant :- Dhananjay Awasthi ORDER The Revenue is in appeal under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') from an order of the Income Tax Appellate Tribunal dated 21 March 2014. The assessment year to which the appeal relates is 2003-04. The following question of law has been framed in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o law and, while recalling his earlier order, placed reliance on a decision of the Tribunal. The assessee carried the matter in appeal before the Tribunal. The Tribunal, by its impugned order held that the CIT (A) who was conferred with the power to adjudicate upon a particular issue had inherent powers to recall its order. Moreover, there was no prejudice to the Revenue as the appeal of the assessee would be heard on merits. The Tribunal observed that the right of hearing is an important right and the CIT(A) had only recalled his earlier orders for hearing on merits keeping in view the rules of natural justice. In the circumstances, the appeal filed by the assessee was allowed. The submission which has been urged on behalf of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court held that the Tribunal had an ancillary or incidental power for doing justice in such circumstances. The Supreme Court observed as follows in paragraph 6 of the judgment:- 6. We are of the opinion that the Tribunal had the power to pass the impugned order if it thought fit in the interest of justice. It is true that there is no express provision in the Act or the rules framed thereunder giving the Tribunal jurisdiction to do so. But it is a well-known rule of statutory construction that a Tribunal or body should be considered to be endowed with such ancillary or incidental powers as are necessary to discharge its functions effectively for the purpose of doing justice between the parties. In a case of this nature, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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